2002 (9) TMI 567 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the appeal of the appellants regarding the denial of Modvat credit on M.S. Tubes by the Assistant Commissioner of Central Excise. The Tribunal found the denial subjective and without rational basis, citing the case of CCE v. M/s. Jawahar Mills Limited. The impugned order was set aside.